the quality of the analysis, its consistency with the proposed priorities and with other Union-financed programmes;

the accuracy of the financial plan;

the compliance with Directive 2001/42/EC.

cumulative changes up to 20 % of the originally allocated Union contribution to each thematic objective or technical assistance or as amended pursuant to paragraph 2 involving transfer between thematic objectives or from technical assistance to thematic objectives;

cumulative changes up to 20 % of the originally allocated Union contribution to each thematic objective or as amended pursuant to paragraph 2 involving transfer from thematic objectives to technical assistance.

review of the programming document;

major socioeconomic changes or substantial changes in the programme's area;

implementation difficulties;

changes in the financial plan beyond the margin of flexibility referred to in paragraph 1 or any change significantly affecting the nature and objectives of the programme;

audits, monitoring and evaluations.

amount;

intended use and conditions for use, including conditions for applying;

modalities of payments;

financial management;

record keeping;

reporting obligations;

verifications and controls;

irregularities and recoveries.

approve the Managing Authority's work programme and financial plan, including planned use of technical assistance;

monitor the implementation by the Managing Authority of the work programme and financial plan;

approve the criteria for selecting projects to be financed by the programme;

be responsible for the evaluation and selection procedure applicable to projects to be financed by the programme;

approve any proposal to revise the programme;

examine all reports submitted by the Managing Authority and, if necessary, take appropriate measures;

examine any contentious cases brought to its attention by the Managing Authority.

examine and approve the annual report referred to in Article 77;

examine and approve the annual monitoring and evaluation plan referred to in Article 78;

examine and approve the annual information and communication plans referred to in Article 79.

support the work of the Joint Monitoring Committee and provide it with the information it requires to carry out its tasks, in particular data relating to the progress of the programme in achieving its expected results and targets;

draw up and, after approval by the Joint Monitoring Committee, submit the annual report and the final report to the Commission;

share information with intermediate bodies, the Joint Technical Secretariat, the Audit Authority and beneficiaries that is relevant to the execution of their tasks or project implementation;

establish and maintain a computerised system to record and store data on each project necessary for monitoring, evaluation, financial management, control and audit, including data on individual participants in projects, where applicable. In particular, it shall record and store technical and financial reports for each project. The system shall provide all data required for drawing up payment requests and annual accounts, including records of amounts recoverable, amounts recovered and amounts reduced following cancellation of all or part of the contribution for a project or programme;

carry out where relevant environmental impact assessment studies at programme level;

implement the information and communication plans in accordance with Article 79;

implement the monitoring and evaluation plans in accordance with Article 78.

draw up and launch the selection procedures;

manage the project selection procedures;

provide the lead beneficiary with a document setting out the conditions for support for each project including the financing plan and execution deadlines;

sign contracts with beneficiaries;

manage projects.

manage the contract award procedures;

sign contracts with contractors;

manage contracts.

verify that services, supplies or works have been performed, delivered and/or installed and whether expenditure declared by the beneficiaries has been paid by them and that this complies with applicable law, programme rules and conditions for support of the projects;

ensure that beneficiaries involved in project implementation maintain either a separate accounting system or a suitable accounting code for all transactions relating to a project;

put in place effective and proportionate anti-fraud measures taking into account the risks identified;

set up procedures to ensure that all documents regarding expenditure and audits required to ensure a suitable audit trail are held in accordance with the requirements of Article 30;

draw up the management declaration and annual summary referred to in Article 68;

draw up and submit payment requests to the Commission in accordance with Article 60;

draw up the annual accounts;

take account of the results of all audits carried out by or under the responsibility of the Audit Authority when drawing up and submitting payment requests;

maintain computerised accounting records for expenditure declared to the Commission and for payments made to beneficiaries;

keep an account of amounts recoverable and of amounts reduced following cancellation of all or part of the grant.

administrative verifications for each payment request by beneficiaries;

on-the-spot project verifications.

an audit opinion on the annual accounts for the preceding accounting year;

an annual audit report.

they deliver a clear cross-border cooperation impact and benefits as described in the programming document and demonstrate added value to Union strategies and programmes;

they are implemented in the programme area;

they fall within one of the following categories:

the projects are necessary for achieving the programme's objectives and they benefit the programme area;

the total amount allocated under the programme to activities outside the programme area does not exceed 20 % of the Union contribution at programme level;

the obligations of the Managing and Audit authorities in relation to management, control and audit concerning the project are fulfilled either by the programme authorities or through agreements concluded with authorities in the countries where the activity is implemented.

the body to which a project is awarded enjoys a de jure or de facto monopoly;

the project relates to actions with specific characteristics that require a particular type of body based on its technical competence, high degree of specialisation or administrative power;

the project is implemented in order to foster crisis response capacities in the context of the COVID-19 pandemic.

an analysis of the problems and needs justifying the project, taking into account the programme strategy and its expected contribution to address the corresponding priority;

an assessment of its cross-border impact;

the logical framework;

an assessment of the sustainability of the project's expected results after project's completion;

objectively verifiable indicators;

information on the geographic coverage and target groups of the project;

the expected project implementation period and detailed work plan;

an analysis of the effects of the project on the cross-cutting issues referred to in point 3(d) of Article 4 where relevant;

the project implementation requirements, including the following:

detailed financial plan and budget.

a detailed description of the infrastructure investment and its location;

a detailed description of the capacity building component of the project, except in duly justified cases;

a full feasibility study or equivalent carried out, including the options analysis, the results, and independent quality review;

an assessment of its environmental impact in compliance with the Directive 2011/92/EU of the European Parliament and of the Council ( 4 ) and, for the participating countries which are parties to it, UN/ECE Espoo Convention on Environmental Impact Assessment in a Transboundary Context of 25 February 1991;

evidence of ownership by the beneficiaries or access to the land;

building permit.

nationals of any of the participating countries, or legal persons who are effectively established in the programme area or international organisations with a base of operations in the programme area. A European grouping of territorial cooperation may be a beneficiary, regardless of its place of establishment, provided its geographic coverage is within the programme area;

comply with the eligibility criteria defined for each selection procedure;

not fall under any of the exclusion situations set out in Article 106(1) and Article 107 of Regulation (EU, Euratom) No 966/2012.

they may participate in accordance with Articles 8 and 9 of Regulation (EU) No 236/2014;

their participation is required by the nature and by the objectives of the project and as necessary for its effective implementation;

the total amount allocated under the programme to beneficiaries that do not meet the criteria referred to in point (a) of paragraph 3 is within the limit indicated in point (b) of Article 39(2).

receive the financial contribution from the Managing Authority for the implementation of project activities;

ensure that the beneficiaries receive the total amount of the grant as quickly as possible and in full in accordance with the arrangements referred to in (c). No amount shall be deducted or withheld and no specific charge with equivalent effect shall be levied that would reduce these amounts for the beneficiaries;

lay down the partnership arrangements with the beneficiaries in an agreement comprising, provisions that, inter alia, guarantee the sound financial management of the funds allocated to the project including the arrangements for recovery of funds unduly paid;

assume responsibility for ensuring implementation of the entire project;

ensure that the expenditure presented by the beneficiaries has been incurred for the purpose of implementing the project and corresponds to activities set in the contract and agreed between all beneficiaries;

verify that the expenditure presented by the beneficiaries has been examined pursuant Article 32(1).

reimbursement of a specified proportion of the eligible costs referred to in Article 48 actually incurred;

flat-rate financing, determined by the application of a percentage to one or several defined categories of costs;

lump sums;

reimbursement on the basis of unit costs;

a combination of the forms referred to in points (a) to (d), only where each covers different categories of costs.

they are incurred during the implementation period of the project. In particular:

▼M1

▼B

they are indicated in the project's estimated overall budget;

they are necessary for the project implementation;

they are identifiable and verifiable, in particular being recorded in the accounting records of the beneficiary and determined according to the accounting standards and the usual cost accounting practices applicable to the beneficiary;

they comply with the requirements of applicable tax and social legislation;

they are reasonable, justified, and comply with the requirements of sound financial management, in particular regarding economy and efficiency;

they are supported by invoices or documents of equivalent probative value;

where the applicant can demonstrate the need to start the project before the contract is signed. Costs eligible for financing shall however not have been incurred prior to the date of the submission of the grant application; or

for costs related to studies and documentation for projects including an infrastructure component.

they are incurred after the publication of the call for proposals;

they are limited to travel and subsistence costs of staff employed by the beneficiaries, provided they meet the conditions of point (b) of paragraph 5;

they do not exceed the maximum amount fixed at programme level.

the costs of staff assigned to the project under the following cumulative conditions:

travel and subsistence costs of staff and other persons taking part in the project, provided they exceed neither the costs normally paid by the beneficiary according to its rules and regulations nor the rates published by the Commission at the time of the mission if reimbursed on the basis of lump sums, unit costs or flat rate financing;

purchase or rental costs for equipment (new or used) and supplies specifically for the purpose of the project, provided they correspond to market prices;

the cost of consumables specifically purchased for the project;

costs entailed by contracts awarded by the beneficiaries for the purposes of the project;

costs deriving directly from requirements imposed by this Regulation and the project (such as information and visibility operations, evaluations, external audits, translations) including financial service costs (such as costs of bank transfers and financial guarantees).

debts and debt service charges (interest);

provisions for losses or liabilities;

costs declared by the beneficiary and already financed by the Union budget;

purchases of land or buildings for an amount exceeding 10 % of the eligible expenditure of the project concerned;

exchange-rate losses;

duties, taxes and charges, including VAT, except where non-recoverable under the relevant national tax legislation, unless otherwise provided in appropriate provisions negotiated with CBC partner countries;

loans to third parties;

fines, financial penalties and expenses of litigation;

contributions in kind as defined in Article 14(1).

justification concerning the appropriateness of such forms of financing with regard to the nature of the projects as well as to the risks of irregularities and fraud and costs of control;

identification of the costs or categories of costs covered by lump sums, unit costs or flat-rate financing, which shall exclude ineligible costs as referred to in Article 49.

description of the methods for determining lump sums, unit costs or flat-rate financing, and of the conditions for reasonably ensuring that the no-profit rule and co-financing principles are complied with and that double financing is avoided. These methods shall be based on:

following information provided by a national or Union audit body, there is a clear evidence to suggest a significant deficiency in the functioning of the management and control system;

the authorising officer by delegation has to carry out additional verifications following information coming to his attention alerting him that expenditure is linked to an irregularity having serious financial consequences;

there is a failure to submit one of the documents required under Article 77;

there is a failure to submit one of the documents required under Articles 60 and 64.

there is a serious deficiency in the effective functioning of the management and control systems of the programme which has put the Union contribution at risk and for which corrective measures have not been taken;

there is a serious breach by participating countries of their obligations under Article 31;

expenditure is linked to an irregularity which has not been corrected having serious financial consequences;

there is a serious deficiency in the quality and reliability of the evaluation and monitoring system;

there is evidence resulting from monitoring, evaluation or audit that the programme does not deliver in accordance with the time-frames indicated in Article 4 and as reported in accordance with Article 77.

prefinancing;

interim payment;

payment of the final balance.

projects suspended by a legal proceeding or by an administrative appeal having suspensory effect; or

reasons of force majeure seriously affecting the implementation of all or part of the programme;

application of Articles 61 or 62;

the month during which the expenditure was incurred;

the month during which the expenditure was submitted for examination in accordance with Article 32(1);

the month during which the expenditure was reported to the lead beneficiary.

the accounts for the preceding accounting year;

a management declaration signed by the representative of the Managing Authority confirming that:

an annual summary of the controls carried out by the Managing Authority, including an analysis of the nature and extent of errors and weaknesses identified in systems, as well as corrective action taken or planned;

an audit opinion on the annual accounts;

an annual audit report drawn up by the Audit Authority providing a summary of audits carried out, including an analysis of the nature and extent of errors and weaknesses identified, both at system level and for projects, as well as the corrective actions taken or planned;

an estimate of costs incurred from 1 July to 31 December of the preceding year;

the list of projects closed during the accounting year.

the expenditure incurred and paid and the revenue earned and received by the Managing Authority;

the amounts waived and recovered during the accounting year, the amounts to be recovered by the end of the accounting year and the unrecoverable amounts.